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  2. Academic grading in the United States - Wikipedia

    en.wikipedia.org/wiki/Academic_grading_in_the...

    Papua New Guinea. v. t. e. In the United States, academic grading commonly takes on the form of five, six or seven letter grades. Traditionally, the grades are A+, A, A−, B+, B, B−, C+, C, C−, D+, D, D− and F, with A+ being the highest and F being lowest. In some cases, grades can also be numerical. Numeric-to-letter-grade conversions ...

  3. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library. The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry ...

  4. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute ...

  5. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company [1] and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA ...

  6. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    Methods from Discussion Paper 6: Audit Risk and Materiality, as issued in July 1984. These methods offer a suggested range for the calculation of materiality. Based on the audit risk, the auditor will select a value inside this range. [failed verification] 0.5% to 1% of gross revenue; 1% to 2% of total assets; 1% to 2% of gross profit;

  7. Academic audit - Wikipedia

    en.wikipedia.org/wiki/Academic_audit

    Academic audit. In academia, an audit is an educational term for the completion of a course of study for which no assessment of the performance of the student is made nor grade awarded. [1] Some institutions may record a grade of "audit" to those who have elected not to receive a letter grade for a course in which they are typically awarded.

  8. Southern Association of Colleges and Schools - Wikipedia

    en.wikipedia.org/wiki/Southern_Association_of...

    The Southern Association of Colleges and Schools ( SACS) is an American educational accreditor recognized by the United States Department of Education and the Council for Higher Education Accreditation. This agency accredits over 13,000 public and private educational institutions ranging from preschool to college level in the Southern United ...

  9. Southwestern College (California) - Wikipedia

    en.wikipedia.org/wiki/Southwestern_College...

    Southwestern College is a public community college in Chula Vista, California founded in 1961. [1] It is part of the Southwestern Community College District, itself a part of the California Community Colleges, and has an enrollment of 25,228 as of 2023 across all its campuses within San Diego County. [2] It is accredited by the Accrediting ...